JAIPUR Vs. BITS AND BITES

JUDGEMENT

(1.) These two revision petitions have been filed by the Revenue being aggrieved by the order of learned Tax Board dated 23.04.2002 rejecting the Revenue's appeals against the assessee.

(2.) Learned Tax Board by its impugned order upholding the order of first appellate authority dated 03.07.2000 held in favour of assessee, a registered dealer of computer and computer accessories and their parts, that goods in question, namely, CVT (Constant Voltage Transformer) and UPS (Uninterruptible Power Source) sold by the assessee are taxable @ 4% as "accessories of computer" and not under residuary entry @ 10% in the assessment years 1995-96 and 1996-97. The Assessing Authority had imposed 6% difference tax on these goods, namely, CVT(s) and UPS in the hands of the assessee by the impugned assessment orders, against which both the appeals by the higher appellate forum were decided in favour of assessee. Hence, these revision petitions at the instance of Revenue.

(3.) Learned Tax Board in its impugned order has relied upon two Supreme Court's decisions in favour of assessee to arrive at the aforesaid conclusion viz. (i) Union Carbide India Vs. State of Andhra Pradesh, 1995 98 STC 1, and (ii) Mehra Brothers Vs. Joint Commercial Officer, Madras, 1991 1 SCC 514.